- 3 -
Beaufort, South Carolina 29902 (Route 6 mailing address), a
notice of deficiency (notice) with respect to petitioner’s
taxable year 1989.2 The USPS notified petitioner on April 29,
1992, and again on May 5, 1992, about the certified mail from
respondent that it was attempting to deliver to him. On May 13,
1992, the USPS returned that certified mail to respondent as
“unclaimed”.
In the notice that respondent issued to petitioner with
respect to taxable year 1989, respondent determined, inter alia,
that for that year petitioner had nonemployee compensation
totaling $31,302 and interest income totaling $63. In the
notice, respondent further determined for taxable year 1989 a
deficiency of $9,022 in Federal income tax (tax) and additions to
tax under sections 6651(a)(1) and 6654 of $2,256 and $608,
respectively. Petitioner did not petition the Court with respect
to the notice issued by respondent relating to his taxable year
1989.
On September 28, 1992, respondent assessed tax of $9,022 and
additions to tax under sections 6651(a)(1) and 6654 of $2,256 and
$608, respectively, with respect to petitioner’s taxable year
1989, as determined in the notice. On September 28, 1992,
2Petitioner resided in the property at the Route 6 mailing
address throughout 1992 and thereafter. Sometime after 1992, the
United States Postal Service (USPS) changed the mailing address
of that property from the Route 6 mailing address to 14 Woodbine
Avenue, Beaufort, South Carolina.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011